185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks

213 Taxmann 376High Court2013#658 most cited

What is 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks authority for?

Employee contributions to provident fund or other welfare funds, if deposited by the employer before the due date for filing the return of income under section 139(1), are allowable as a deduction and cannot be disallowed under section 43B of the Income-tax Act.

151

judgments rely on this decision, according to BharatTax’s citation analysis of 366,444 Indian tax judgments — from 2015 to 2022.

Also referred to as

CIT v. Nispo Polyfabricks · Nispo Polyfabricks · section 43B · section 36(1)(va) · employee contributions · provident fund · ESI · due date filing return · Alom Extrusions · retrospective amendment · disallowance under section 43B

Also reported as

30 Taxmann.com 90

Issues it is cited on

section 158besection 113section 92fclarificatory amendmentretrospective amendmentsection 158bbsection 158bsection 158section 36(1)(va)employees contribution to pfsection 43bsection 132a

Judgments citing 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks

Anjapparchettinad Ac Restaurant Madurai LLP, Chennai vs. ACIT, Central Circle 1(3), Chennai

The appeal stands allowed in terms of our above order

ITA 174/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय"ी महावीर िसंह, उपा""एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No ITA No. AY Assessee Respondent Assessee by 1-2 99/Chny/2022 2017-18 Amazing Export Corporation, DCIT S. Sridhar, 100/Chny/2022 & SF.No: 105, Valayankadu, CPC, Advocate 2018-19 Vadugapalayam PO, Dharapuram Rd., Bangalore. Palladam – 641 664. PAN: AAKFA-0106-D 3-4 88/Chny/2022 2017-18 M/s. Tsugami Precision Engineering India DCIT S. Sridhar, & & P. Ltd.,…

Sree Gokulam Chit and Finance Co. Pvt. Ltd., Chennai vs. The Assistant Director of Income Tax, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 17/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय"ी महावीर िसंह, उपा""एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No ITA No. AY Assessee Respondent Assessee by 1-2 99/Chny/2022 2017-18 Amazing Export Corporation, DCIT S. Sridhar, 100/Chny/2022 & SF.No: 105, Valayankadu, CPC, Advocate 2018-19 Vadugapalayam PO, Dharapuram Rd., Bangalore. Palladam – 641 664. PAN: AAKFA-0106-D 3-4 88/Chny/2022 2017-18 M/s. Tsugami Precision Engineering India DCIT S. Sridhar, & & P. Ltd.,…

Sky Cotex India Private Limited, Tirupur vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 151/CHNY/2022[2019-2020]Status: DisposedITAT Chennai11 Apr 2022AY 2019-2020

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeshwanth Kumar (CA) -Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No. 151/Chny/2022 (िनधा"रणवष" / Assessment Year: 2019-20) Sky Cotex India Private Limited ADIT बनाम/ 8/529, Arulpuram, Centralized Processing Center Vs. Karaipudur, Tirupur – 641 606. Bengaluru – 560 500 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAKCS-2656-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri Yeshwant…

Venus Rubbers, Coimbatore vs. ADIT, Bangalore

The appeal stands allowed in terms of our above order

ITA 147/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No. ITA No. AY Assessee Respondent Appellant by 1-2 146/Chny/2022 2018-19 Venus Rubbers, DCIT N. Arjunraj, CA for S. & & 333, Kalappanaickenpalayam, CPC, Sridhar, Advocate 147/Chny/2022 2019-20 Kanuvai, Coimbatore – 641 108. Bangalore – PAN: AABFV-0275-F 560 500 3 145/Chny/2022 2017-18 Avon Global Solutions Private Limited DCIT R. Meenakshi No. 42, Ja…

Venus Rubbers, Coimbatore vs. DCIT, Bangalore

The appeal stands allowed in terms of our above order

ITA 146/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No. ITA No. AY Assessee Respondent Appellant by 1-2 146/Chny/2022 2018-19 Venus Rubbers, DCIT N. Arjunraj, CA for S. & & 333, Kalappanaickenpalayam, CPC, Sridhar, Advocate 147/Chny/2022 2019-20 Kanuvai, Coimbatore – 641 108. Bangalore – PAN: AABFV-0275-F 560 500 3 145/Chny/2022 2017-18 Avon Global Solutions Private Limited DCIT R. Meenakshi No. 42, Ja…

Avan Global Solutions Private Limited, Chennai vs. DCIT, CPC/1718/U6/1957321506, Chennai

The appeal stands allowed in terms of our above order

ITA 145/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No. ITA No. AY Assessee Respondent Appellant by 1-2 146/Chny/2022 2018-19 Venus Rubbers, DCIT N. Arjunraj, CA for S. & & 333, Kalappanaickenpalayam, CPC, Sridhar, Advocate 147/Chny/2022 2019-20 Kanuvai, Coimbatore – 641 108. Bangalore – PAN: AABFV-0275-F 560 500 3 145/Chny/2022 2017-18 Avon Global Solutions Private Limited DCIT R. Meenakshi No. 42, Ja…

Raksha Technologies Private Limited, Chennai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 14/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Natrajan (Advocate) & Mrs. RFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 14/Chny/2022 (िनधा"रण वष" / Assessment Year: 2018-19) Raksha Technologies Private Limited ADIT बनाम/ 29, C-Wing, 1st Floor, Shree Narayana Complex, Centralized Processing Center Vs. Sarathy Nagar, Velachery, Chennai – 600 042. Bengaluru – 560 500 "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABCR-8375-B (अपीलाथ"/Appellant) : (""थ" / R…

The Madras Silks India Pvt Ltd, Chennai vs. ACIT, Circle 1, Tirupur

Appeal is allowed

ITA 134/CHNY/2022[2017-2018]Status: DisposedITAT Chennai11 Apr 2022AY 2017-2018

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. Sr. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.134/Chny/2022 (िनधा"रणवष" / Assessment Year: 2017-18) The Madras Silk India Private Ltd. DCIT 55, Usman Road, T.Nagar बनाम/ Vs. Circle-1 Chennai – 600 017 Tirupur – 641 604 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCT-4954-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : None ""थ"कीओरसे/Respondent by : Shri ARV…

Vaiyapuri Venkatasubramanian, Thiruppur vs. DCIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 121/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No. ITA No. AY Assessee Respondent Appellant by 1-2 146/Chny/2022 2018-19 Venus Rubbers, DCIT N. Arjunraj, CA for S. & & 333, Kalappanaickenpalayam, CPC, Sridhar, Advocate 147/Chny/2022 2019-20 Kanuvai, Coimbatore – 641 108. Bangalore – PAN: AABFV-0275-F 560 500 3 145/Chny/2022 2017-18 Avon Global Solutions Private Limited DCIT R. Meenakshi No. 42, Ja…

M/S Imperial Granites Pvt. Ltd., Chennai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 104/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No. ITA No. AY Assessee Respondent Appellant by 1-2 146/Chny/2022 2018-19 Venus Rubbers, DCIT N. Arjunraj, CA for S. & & 333, Kalappanaickenpalayam, CPC, Sridhar, Advocate 147/Chny/2022 2019-20 Kanuvai, Coimbatore – 641 108. Bangalore – PAN: AABFV-0275-F 560 500 3 145/Chny/2022 2017-18 Avon Global Solutions Private Limited DCIT R. Meenakshi No. 42, Ja…

M/S Gbr Minerals Pvt. Ltd., Chennai vs. Income Tax Officer, Corporate Ward2(2), Chennai

The appeal stands allowed in terms of our above order

ITA 103/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय"ी महावीर िसंह, उपा""एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No ITA No. AY Assessee Respondent Assessee by 1-2 99/Chny/2022 2017-18 Amazing Export Corporation, DCIT S. Sridhar, 100/Chny/2022 & SF.No: 105, Valayankadu, CPC, Advocate 2018-19 Vadugapalayam PO, Dharapuram Rd., Bangalore. Palladam – 641 664. PAN: AAKFA-0106-D 3-4 88/Chny/2022 2017-18 M/s. Tsugami Precision Engineering India DCIT S. Sridhar, & & P. Ltd.,…

M/S Rane Brake Lining Limited, Chennai vs. ADIT, CPC, Banglore

The appeals stand partly allowed in terms of our above order

ITA 101/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Saroj Kumar Parida (Advocate) -Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43BSection 44A

…1 आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपीलसं./ ITA Nos. 101 & 41/Chny/2022 (िनधा"रणवष" / Assessment Years: 2018-19 & 2019-20) M/s. Rane Brake Lining Limited ADIT बनाम/ ‘Maithri’,132 Cathedral Road, Centralized Processing Center Vs. Chennai – 600 086. Bengaluru – 560 500 "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADCR-7688-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ A…

Amazing Export Corporation, Palladam vs. DCIT, CPC, Benguluru

The appeal stands allowed in terms of our above order

ITA 100/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय"ी महावीर िसंह, उपा""एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No ITA No. AY Assessee Respondent Assessee by 1-2 99/Chny/2022 2017-18 Amazing Export Corporation, DCIT S. Sridhar, 100/Chny/2022 & SF.No: 105, Valayankadu, CPC, Advocate 2018-19 Vadugapalayam PO, Dharapuram Rd., Bangalore. Palladam – 641 664. PAN: AAKFA-0106-D 3-4 88/Chny/2022 2017-18 M/s. Tsugami Precision Engineering India DCIT S. Sridhar, & & P. Ltd.,…

Medopharmprivate Ltd, Chennai vs. ACIT, CPC, Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 54/CHNY/2022[2018-19]Status: DisposedITAT Chennai29 Mar 2022AY 2018-19

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.54/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Medopharm Private Ltd., The Assistant Commissioner Of 25, Puliyur 2Nd Main Road, Trustpuram, Vs. Income Tax, Cpc, Kodambakkam, Chennai 600 024. Bengaluru 560 500. [Pan:Aadcm9459R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri M. Karunakaran, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 21.03.2022 घोषणा की तारीख /Date Of Pronouncement : 29.03.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 15.12.2021 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2018-19 On 22.10.2018 Admitting Nil Income. The Cpc, Bengaluru Has Completed The Assessment Under 2

For Appellant: Shri M. Karunakaran, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 139(1)Section 143(1)Section 36(1)(va)Section 43BSection 44A

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.54/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/s. Medopharm Private Ltd., The Assistant Commissioner of 25, Puliyur 2nd Main Road, Trustpuram, Vs. Income Tax, CPC, Kodambakkam, Chennai 600 024. Bengaluru 560 500. [PAN:AADCM9459R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri M. Karunakaran, Advocate ""थ" की ओर से/Respon…

The Etikoppaka Coop Agricultural Industrial Society Limited, Visakhapatnam vs. Assistant Commissioner of Income Tax, Circle 2(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 260/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam08 Mar 2022AY 2017-18

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Shri Sankar Pandi, Sr.DR
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (Through web-based video conferencing platform) BEFORE SHRI DUVVURU R L REDDY, HON’BLE JUDICIAL MEMBER & SHRI S. BALAKRISHNAN, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 260/VIZ/2021 (Asst. Year : 2017-18) The Etikoppaka Co-operative Vs. ACIT, Circle-2(1), Agricultural Industrial Society Visakhapatnam. Ltd., Darlapudi, Visakhapatnam PAN No. AAAAT 3378 F (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari, Advocate Department by : Shri Sankar Pandi, Sr.DR Date of hearing : 17/02/2022 Date of pronouncement : 09/03/2022 O R D E R PER S. BALAK…

The Assistant Commissioner of Income Tax, Ltu, Circle-1., Chennai vs. M/S Paypal India Private Limited, Chennai

Appeal is allowed

ITA 450/CHNY/2021[2017-18]Status: DisposedITAT Chennai23 Feb 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri P Sajit Kumar(JCIT) – Ld. DRFor Respondent: Shri Ashish– Ld. AR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.450/Chny/2021 (िनधा"रण वष" / Assessment Year: 2017-18) ACIT M/s. Paypal India Pvt. Ltd., Large Taxpayer Unit, Circle-1 Futura IT Park, Block-A, 334, बनाम/ Vs. Chennai Rajiv Gandhi Salai, Sholinganallur, Chennai – 600 119. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADCP-7996-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" क…

S.E.Palanivel, Salem, Tamilnadu vs. Amrit Raj Singh, Salem

The appeal stands allowed in terms of our above order

ITA 352/CHNY/2021[2018-2019]Status: DisposedITAT Chennai23 Feb 2022AY 2018-2019

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM S. ITA No. AY Assessee Respondent Appellant by No 1 352/Chny/2021 2018-19 Mr. S.E. Palanivel DCIT Mr. Ashok 4/22, Sri Lakshmi Centralized Duraisamy, CA Complex, Omalur Main Processing Center, Road, Swarnapuri, Bengaluru-560 500 Salem-636 004. PAN: AAIHP-0463-Q 2-3 492 & 493/Chny/2021 2018-19 & M/s. J.J. Pump Private ADIT Mr. T.V. Muthu Ltd. 2019…

Samay Projects Private Limited, Chennnai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 331/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

Section 139(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM S. ITA No. AY Assessee Respondent Appellant by No 1-2. 331 & 332 /Chny/2021 2018-19 & M/s.Samay Projects The Deputy None 2019-20 Pvt.Ltd Commissioner of 1218, 17th Street, Income Tax, West End Colony, Centralized Mogappair, Processing Center, Chennai-600 050. Bengaluru-560 500. PAN: AAFCS-8302-R M/s.Ganges International The Deputy 3. 341/Chny/20…

Benco Thermal Technologies Pvt Ltd, Chennai vs. Asst. Director of Income Tax, Bengaluru

Appeal is allowed

ITA 281/CHNY/2021[2019-20]Status: DisposedITAT Chennai23 Feb 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeswanth Kumar (CA)-Ld. DRFor Respondent: Shri P.Sajith Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.281/Chny/2021 (िनधा"रण वष" / Assessment Year: 2019-20) M/s Benco Thermal Technologies Pvt. Ltd. Asst. Director of Income Tax बनाम 236 & 237, SIDCO Industrial Estate Centralized Processing Center / Vs. Thirumudivakkam, Chennai – 600 044. Bengaluru – 560 500 "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAACB-3044-J (अपीलाथ"/Appella…

Sree Ram Constructions, No.77, Ramanuja Nagar, Uppilipalayam Post, Coimbatore vs. DCIT, Coimbatore

The appeal stands allowed in terms of our above order

ITA 273/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM S. ITA No. AY Assessee Respondent Appellant by No 1 273/Chny/2021 2018-19 M/s. Sree Ram DCIT G. Baskar, Constructions, Coimbatore. Advocate 77,Ramanuja Nagar, Uppilipalayam Post Coimbatore-641 015. PAN: AANFS-8636-B 2 293/Chny/2021 2019-20 M/s. Avon Seals Pvt. Ltd ADIT Mr. V.S. G-2, 11th Street, Ambattur Centralized Jayakumar, Industrial Estate,…